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(영문) 수원지방법원 2015.09.09 2015구합61710
재산세등부과처분취소
Text

1. Each of the attached Table stating that the Defendants committed against the Plaintiff on the date on which each of the “disposition Date” was stated in the attached Table.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation established on December 14, 1991 by comprehensively transferring all rights and obligations of the Korea Regional Heating Corporation (which is a corporation established on November 1, 1985 by investing 48.34% of the Korea Electric Power Corporation, 26.04% of the Korea Energy Corporation, and 25.62% of the Seoul Special Metropolitan City) dissolved under the Integrated Energy Business Act, enacted on May 23, 1992.

B. The Plaintiff was listed on the Korea Exchange on January 29, 2010, and as of December 31, 2013, the Plaintiff’s shareholder is the Government (34.55%) Korea Electric Power Corporation (19.55%) and Korea Energy Corporation (10.53%) and Seoul Special Metropolitan City (10.37%).

C. Article 9 of the former Ordinance on the Reduction and Exemption of Si Tax in Seongbuk-si (Amended by Ordinance No. 2556, Mar. 12, 2012); Article 9 of the former Ordinance on the Reduction and Exemption of Si Tax in Suwon-si (Amended by Ordinance No. 3122, Jun. 11, 2012); Article 10 of the former Ordinance on the Reduction and Exemption of Si Tax in Suwon-si (Amended by Ordinance No. 785, Jun. 1, 2012); and Article 10 of the former Ordinance on the Reduction and Exemption of Si Tax (Amended by Ordinance No. 785, Jun. 1, 2012) of the former Ordinance on the Reduction and Exemption of Si Tax in Seongbuk-si (including organizations; hereafter referred to as "local public corporation, etc." in this Article) established pursuant to the Local Public Enterprises Act, shall be exempted from property tax (including an amount imposed pursuant to Article 112 of the Local Tax Act), and the pro rata property portion of resident tax and local income tax on a local public corporation, etc.

Therefore, on the ground that the Plaintiff constitutes a “corporation invested by a local government” as prescribed by the above municipal ordinance, the Defendants shall have a certain percentage of private investment in real estate in their respective jurisdiction, which the Plaintiff owns to use directly for its own business.

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